Key questions for audit committees, 2011-2012 edition

January 2013
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Key questions for audit committees, 2011-2012 edition

At a glance

Understanding key issues that affect the company is a critical element of a director’s responsibility. These questions can provide a basis to enhance the quality of board and management discussions at year-end and throughout the year.

With another year now ended and a new financial reporting season beginning, there are a number of regulatory reforms and corporate governance changes that may impact the companies you serve. To assist you in your oversight role at year-end and throughout the year, PwC offers insights and considerations in our annual Key questions for audit committees, 2011-2012 edition.

The 2011-2012 edition of Key questions for audit committees addresses activity in Washington, significant financial reporting matters, FCPA compliance and investigations, and tax proposals, as well as other information audit committees should contemplate at year-end and throughout the year. This publication is meant to help directors as they prepare for year-end discussions with management and auditors and as they consider other questions relevant to the companies they serve, given their specific facts and circumstances.


Watch PwC's Catherine Bromilow, in Corporate Board Member's This Week in the Boardroom, evaluate the top three issues audit committees should focus on in the current regulatory environment.

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